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Actual Expenditures and QBE Allotments
in FY 06 |
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Actual |
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Required |
Indicated |
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Total Operating |
Per FTE |
QBE Allotments |
Minimum |
Underfunding of |
Per FTE |
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Expenditures |
in FY 06 |
to School Systems |
Expenditures |
QBE Formula |
in FY 06 |
Note |
Instruction |
|
$
7,841,559,316 |
5,006 |
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Direct
instruction - Salaries |
|
- |
5,766,299,343 |
5,766,299,343 |
- |
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1 |
Textbooks,
Supplies, & Equipment |
|
- |
139,520,917 |
313,256,800 |
$
(173,735,883) |
(111) |
2 |
Pupil Services |
|
295,986,381 |
189 |
|
- |
- |
- |
1 |
20 Days
Additional Instruction |
|
- |
51,430,975 |
51,430,975 |
- |
- |
1 |
Special Ed. Itinerant |
|
- |
748,372 |
748,372 |
- |
- |
1 |
Special Ed.
Supplemental Speech |
|
- |
2,644,859 |
2,644,859 |
- |
- |
1 |
Instruction
& Pupil Services |
$
8,137,545,697 |
5,195 |
5,960,644,466 |
6,134,380,349 |
$
(173,735,883) |
(111) |
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Media Center |
|
234,033,064 |
149 |
162,696,649 |
186,551,154 |
(23,854,505) |
(15) |
1, 3 |
School
Administration |
755,691,549 |
482 |
336,009,155 |
566,768,662 |
(230,759,507) |
(147) |
4, 5 |
Central
Administration |
261,631,930 |
167 |
186,180,774 |
196,223,948 |
(10,043,174) |
(6) |
5 |
Instructional
Support |
445,004,245 |
284 |
|
- |
- |
- |
1 |
Staff
Development |
|
- |
33,684,357 |
64,468,490 |
(30,784,133) |
(20) |
6 |
Facility
Maintenance |
966,235,329 |
617 |
466,752,632 |
724,676,497 |
(257,923,865) |
(165) |
5 |
Mid-term
hold-harmless |
|
- |
15,445,093 |
- |
15,445,093 |
10 |
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Transportation |
|
561,058,745 |
358 |
163,328,976 |
420,794,059 |
(257,465,083) |
(164) |
5 |
Sparsity Grants |
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- |
6,319,078 |
12,638,156 |
(6,319,078) |
(4) |
7 |
Equalization
Grants |
|
- |
384,564,129 |
384,564,129 |
- |
- |
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Migrant
Education |
|
- |
509,509 |
509,509 |
- |
- |
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Nursing
Services |
|
|
- |
30,000,000 |
60,000,000 |
(30,000,000) |
(19) |
7 |
Other |
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30,721,734 |
20 |
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- |
- |
- |
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Subtotal |
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$ 11,391,922,293 |
7,273 |
7,800,959,024 |
8,806,399,158 |
$(1,005,440,134) |
(642) |
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Austerity Reductions |
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- |
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(169,670,315) |
(108) |
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Total General
Fund Expenditures |
$ 11,391,922,293 |
7,273 |
7,800,959,024 |
8,806,399,158 |
$(1,175,110,449) |
(750) |
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Federal Title
Programs |
950,136,021 |
607 |
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Other K-12 Programs |
100,756,823 |
64 |
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Adjustment to
Match GDOE Total |
(74,660,282) |
(48) |
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Overall Total
per GDOE Report |
$ 12,368,154,855 |
7,896 |
per FTE |
5,916 |
per WFTE |
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Percent of
Actual Expenditures |
100% |
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68% |
77% |
-10% |
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Percent of QBE
Allotments |
146% |
|
100% |
113% |
-15% |
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Count of Students for QBE |
1,566,284 |
FTE |
2,090,694 |
WFTE |
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Notes: |
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1. Assumes that the staffing, salaries, and
benefits in the QBE Formula cover the number of positions and personnel costs
required by QBE. |
2. Based on a conservative estimate of $200
per FTE as the minimum required cost (compared with $98.21 for a student in
high school) |
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3. Based on a conservative estimate of $25 per
FTE as the minimum required cost for media materials (instead of $9.77 per
FTE). |
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4. Includes $5,361,125 in QBE Funds for
principal supplements. |
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5. Assumes that the minimum required
expenditures are 75% of the actual expenditures (or that the minimum amount
is increased by one-third |
to reflect salaries and benefits and
other expenses in excess of the amount implied by the required statewide
minimum). |
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6. Based on a conservative estimate of 1% of
the certificated salaries recognized in the QBE Formula. |
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7. Assumes that the allotments by the State
(such as about $15,000 per school for nursing services) represent half of the
minimum required costs. |
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This
table indicates the extent to which QBE Allotments are less than a reasonable
estimate of the expenditures necessary to comply with the |
minimum
requirements in QBE, such as the state salary schedule and staffing ratios,
but it does not reflect the cost of an adequate education. |
The
data for expenditures come from the OSA Report Card for FY 06 and the GDOE
Total Expenditures Report for FY 06 (with an adjustment to |
equal
the total in the GDOE Report), and the from the data on QBE Allotments come
from the GDOE Statewide Earnings Sheet
for FY 06. |
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